Paragraph 10

United Kingdom

In Schedule 1 (registration) to the Value Added Tax Act 1983—

(a)

in paragraph 1 there shall be added at the end—

“(6)
Where, apart from this sub-paragraph, an interest in, right over orlicence to occupy any land would under sub-paragraph (5) above be disregardedfor the purposes of sub-paragraph (1) above, it shall not be if it is suppliedon a taxable supply which is not zero-rated.”, and

(b)

in paragraph 2 there shall be added at the end—

“(4)
Where, apart from this sub-paragraph, an interest in, right over orlicence to occupy any land would under sub-paragraph (3) above be disregardedfor the purposes of sub-paragraph (1) above, it shall not be if it is suppliedon a taxable supply which is not zero-rated.”

Notes on Schedule 3

Textual amendments

F1: Sch. 3 repealed (1.9.1994) by 1994 c. 23, ss. 100(2), 101(1), Sch. 15